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2002 (12) TMI 597 - HC - Central ExciseExtract: .......In the above view of the matter, payment of excise duty on 21st January, 2002 has to be treated as payment made on the due date as per the rules applicable in this behalf. The impugned order is, therefore, set aside. 19. In the result, the petition is allowed. Rule is made absolute in terms prayer clauses (a) and (b) with no order as to costs.
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